Arkansas Statutes

§ 26-74-505 — Cessation of tax levy

Arkansas·Title 26
Any tax levied under this subchapter shall cease to be collected when the indebtedness has been paid or redeemed. It is recognized that the tax cannot practically be stopped at the exact time the indebtedness is paid or redeemed, so nominal excess may result. Therefore, any surplus shall be transferred to the county general fund.

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Legislative History

Acts 1991, No. 1091, § 5.

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